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Base erosion and profit sharing paper
Published on 17 Oct 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE
We are living in a post-GFC world where economies, trade, commerce and technology are rapidly changing. In this evolving environment, the question is whether the tax policies and rules should also change, and if so, how?
This paper unpacks this question by drilling into key BEPS issues, outlining the current state of play, examining viable reform options, and speculating how BEPS will affect the tax system in the future. It covers:
- BEPS - What is it and what does it mean?
- the international context
- the Australian context and insights into the forging of the Australian Policy
- possible BEPS-driven reform and implications for the taxpayers and the ATO.
Author profiles:
Benjamin Lancaster ATI
Benjamin is a Senior Lawyer at Clayton Utz. Current at 01 February 2015
Click here to expand/collapse more articles by Benjamin LANCASTER.
Dr Niv Tadmore CTA
Dr Tadmore is a Tax Partner at Clayton Utz. His main areas of practice are in the PGI space, in particular large scale projects, energy and resources, transfer pricing, alternative dispute resolution and ATO engagement. He represents the Tax Institute on the ATO's Dispute Resolution Working Group, and is also a member of the ATO's Large Business Advisory Group and the Treasury BEPS Advisory Group. Niv is also a member of the global executive committee of the International Fiscal Association. Current at 11 April 2016Click here to expand/collapse more articles by Niv TADMORE.
This was presented at Corporate Tax Retreat.
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Individual sessions
Base erosion and profit sharing
Author(s): Niv TADMORE, Benjamin LANCASTERMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Australian transfer pricing in a BEPS world
Author(s): Ben LANNAN, Dritton XHEMAJLAJ, Ed FREEMANMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Thin capitalisation and debt financing - the state of play
Author(s): Simon JENNER, Nishlin MOODLEYMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Part IVA - Recent amendments
Author(s): John W DE WIJNMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Announced unenacted
Author(s): Trevor PASCALLMaterials from this session:
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Henry Report - Implications for future tax reform
Author(s): Greg SMITHMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Reinventing the ATO - ready, willing and underway
Author(s): Neil OLESENMaterials from this session:
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